Form 10-Q - Quarterly report [Sections 13 or 15(d)]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

☒ QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDING SEPTEMBER 30, 2023

☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number: 000-55298

MIKE THE PIKE PRODUCTIONS, INC.

(Name of registrant as specified in its Charter)

Wyoming	47-2131970
(State of Incorporation)	(IRS Employer Identification No.)

20860 N. Tatum Blvd. Suite 300, Phoenix, AZ	85050
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (310) 986-2734

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
COMMON STOCK	MIKP	OTCPINK

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large, accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definition of “large accelerated filed,” “accelerated filed,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐		Accelerated filer ☐
Non-accelerated filer ☐		Smaller Reporting Company ☒
		Emerging growth company ☒

If an emerging growth company, indicate by check mark (if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined by Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of November 21, 2023, we had 2,227,000,000 shares of common stock issued and outstanding.

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		Page
PART I - FINANCIAL INFORMATION

Item 1.	Financial Statements	3
	Consolidated Balance Sheets at September 30, 2023 and December 31, 2022 (Unaudited)	3
	Consolidated Statements of Operations for the Three and Nine Months Ended September 30, 2023, and 2022 (Unaudited)	4
	Consolidated Statements of Stockholders’ Deficit for the Three and Nine Months Ended September 30, 2023 (Unaudited)	5
	Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2023, and 2022 (Unaudited)	6
	Notes to Consolidated Financial Statements	7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	12
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	14
Item 4.	Controls and Procedures	14

PART II - OTHER INFORMATION

Item 1.	Legal proceedings	15
Item 1A.	Risk Factors	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 3.	Defaults Upon Senior Securities	15
Item 4.	Mine Safety Disclosures	15
Item 5.	Other Information	15
Item 6.	Exhibits	15
	Signatures	16

PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

MIKE THE PIKE PRODUCTIONS, INC.

CONSOLIDATED BALANCE SHEETS

AT SEPTEMBER 30, 2023 & DECEMBER 31, 2022

(UNAUDITED)

	2023			2022

ASSETS
CURRENT ASSETS
Cash	$	3,437		$	-

TOTAL CURRENT ASSETS		3,437			-

OTHER ASSETS
Intangible Assets net of amortization		1,647			10,211

TOTAL ASSETS	$	5,084		$	10,211

LIABILITIES
Accounts Payable	$	9,421		$	9,421
Accrued Interest Payable		1,479			-
Due to Stockholder		137,712			135,903
Note Payable		50,000			-

TOTAL CURRENT LIABILITIES		198,612			145,324

TOTAL LIABILITIES		198,612			145,324

STOCKHOLDERS’ (DEFICIT)
Preferred A Stock $.001 par value 100,000,000 Authorized 2,415,142 issued, and outstanding at September 30, 2023 and December 31, 2022 respectively		2,415			2,415
Common Stock, $.001 par value, 2,249,000,000 Authorized 2,227,000,000 issued and outstanding at September 30, 2023 and December 31, 2022 respectively		2,227,000			2,227,000
Additional paid-in-capital		1,251,537			1,251,537
Subscription receivable		(2,229,415	)		(2,229,415	)
Retained earnings		(1,445,065	)		(1,386,650	)

TOTAL STOCKHOLDERS’ (DEFICIT)		(193,528	)		(135,113	)

TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT)	$	5,084		$	10,211

The accompanying notes are an integral part of the unaudited consolidated financial statements.

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MIKE THE PIKE PRODUCTIONS, INC.

CONSOLIDATED STATEMENT OF OPERATIONS

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2023 & 2022

(UNAUDITED)

	For the Three Months Ended September 30, 2023			For the Three Months Ended September 30, 2022			For the Nine Months Ended September 30, 2023			For the Nine Months Ended September 30, 2022
REVENUES:

Sales	$	-		$	-		$	-		$	-

TOTAL REVENUE		-			-			-			-

Cost of Sales		-			-			-			-

GROSS MARGIN		-			-			-			-

OPERATING EXPENSES:											-

Administrative Expenses		13,371			-			13,371			542

Amortization (NOTE 4)		2,752			2,321			8,564			4,335

Professional Fees		21,192			-			35,001			-

Total Operating Expenses		37,315			2,321			56,936			4,877

NET OPERATING LOSS		(37,315	)		(2,321	)		(56,936	)		(4,877	)

OTHER INCOME/(EXPENSE)
INTEREST		(1,479	)		-			(1,479	)		-

NET INCOME/ (LOSS)	$	(38,794	)	$	(2,321	)	$	(58,415	)	$	(4,877	)

Basic and Diluted Net Income/(Loss) per Common Share		(0.00	)		(0.00	)		(0.00	)		(0.00	)

Weighted Average Number of Common Shares Outstanding		2,227,000,000			2,227,000,000			2,227,000,000			2,227,000,000

The accompanying notes are an integral part of the unaudited consolidated financial statements.

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MIKE THE PIKE PRODUCTIONS, INC.

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDER’S DEFICIT

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2023, AND 2022

(UNAUDITED)

	PREFERRED				COMMON STOCK				ADDITIONAL PAID- IN		SUBSCRIPTION			ACCUMULATED			TOTAL SHAREHOLDERS
	SHARES		VALUE		SHARES		VALUE		CAPITAL		RECEIVABLE			(DEFICIT)			(DEFICIT)

BALANCE DECEMBER 31, 2021		2,415,142	$	2,415		2,227,000,000	$	2,227,000	$	1,251,537		(2,229,415	)	$	(1,378,819	)	$	(127,282	)

NET LOSS MARCH 31, 2022														$	(689	)		(689	)

BALANCE MARCH 31, 2022		2,415,142	$	2,415		2,227,000,000	$	2,227,000	$	1,251,537		(2,229,415	)	$	(1,379,508	)	$	(127,971	)

NET LOSS JUNE 30, 2022														$	(1,867	)		(1,867	)

BALANCE JUNE 30, 2022		2,415,142	$	2,415		2,227,000,000	$	2,227,000	$	1,251,537		(2,229,415	)	$	(1,381,375	)	$	(129,838	)

NET LOSS SEPTEMBER 30, 2022														$	(2,321	)		(2,321	)

BALANCE SEPTEMBER 30, 2022		2,415,142	$	2,415		2,227,000,000	$	2,227,000	$	1,251,537		(2,229,415	)	$	(1,383,696	)	$	(132,159	)

BALANCE DECEMBER 31, 2022		2,415,142	$	2,415		2,227,000,000	$	2,227,000	$	1,251,537		(2,229,415	)	$	(1,386,650	)	$	(135,113	)

NET LOSS MARCH 31, 2023														$	(8,099	)		(8,099	)

BALANCE MARCH 31, 2023		2,415,142	$	2,415		2,227,000,000	$	2,227,000	$	1,251,537		(2,229,415	)	$	(1,394,749	)	$	(143,212	)

NET LOSS JUNE 30, 2023														$	(11,522	)		(11,522	)

BALANCE JUNE 30, 2023		2,415,142	$	2,415		2,227,000,000	$	2,227,000	$	1,251,537		(2,229,415	)	$	(1,406,271	)	$	(154,734	)

NET LOSS SEPTEMBER 30, 2023															(38,794	)		(38,794	)

BALANCE SEPTEMBER 30, 2023		2,415,142	$	2,415		2,227,000,000	$	2,227,000	$	1,251,537	$	(2,229,415	)		(1,445,065	)	$	(193,528	)

The accompanying notes are an integral part of the unaudited consolidated financial statements.

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MIKE THE PIKE PRODUCTIONS, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2023, AND 2022

(UNAUDITED)

	2023			2022

CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$	(58,415	)		(4,877	)
Adjustments to reconcile Loss to net cash provided (used) in operating activities:

Amortization		8,564			4,377
Changes in operating assets and liabilities:

Increase/ (decrease) in accounts payable		-			500
Increase/ (decrease) in accrued interest payable		1,479			-

NET CASH (USED IN) PROVIDED OPERATING ACTIVITIES		(48,372	)		-

CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of intangible assets		-			10,000

NET CASH PROVIDED (USED IN) INVESTING ACTIVITIES		-			(10,000	)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of notes payable		50,000			-
Increase/(Decrease) in Due to Stockholder		1,809			10,000

NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES		51,809			10,000

NET INCREASE (DECREASE) IN CASH		3,437			-

CASH, BEGINNING OF PERIOD		-			-

CASH, END OF PERIOD	$	3,437		$	-

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION

The accompanying notes are an integral part of the unaudited consolidated financial statements.

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MIKE THE PIKE PRODUCTIONS, INC.

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS.

SEPTEMBER 30, 2023, AND 2022

NOTE 1 – ORGANIZATION AND OPERATIONS

Mike The Pike Productions, Inc. (the “Company”) is the successor entity to the business of Pine Ridge Holdings Inc. a corporation formed in Nevada in 2001.

Prior to August, 2009 the Company was a Nevada corporation named Pine Ridge Holdings, Inc. engaged in the business of providing energy generation products. On April 24th 2009 Kevin May resigned and transferred ownership of shares to Mark B. Newbauer who was appointed President and CEO. On August 5th, 2009, the name was changed from Pine Ridge Holdings, Inc. to Mike The Pike Productions, Inc.

On December 6, 2009, the Company acquired all of the assets of Mike The Pike Productions, Inc. of Wyoming in exchange for 10,000,000 restricted shares of common stock. Concurrently with the Acquisition, the management of the Wyoming Corporation took control of the Board of Directors of the Company and the assets of the Company related to the energy business were spun-off to entity controlled by the previous management of the Company. On October 5, 2010 a merger was consummated which re-domiciled the Company in Wyoming and Mike The Pike Productions, Inc. survived the merger as a Wyoming Company.

NOTE 2 – GOING CONCERN ANALYSIS

The Company was incorporated on August 5, 2009, and has not generated significant revenues to date. During the nine months ended September 30, 2023, and 2022, the Company had net loss of $58,415 and $4,877 respectively and no cash flow from operating activities of. As of September 30, 2023, and 2022, the Company’s cash balance was $3,437 and nil respectively. The Company has been dormant for many years. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company expects to continue to generate operating losses for the foreseeable future. The accompanying unaudited consolidated financial statements do not include any adjustments as a result of this uncertainty.

Management Plans

Throughout the next twelve months, the Company intends to fund its operations primarily from owner and third-party funding.

The Company requires capital for its contemplated activities. The Company’s ability to raise additional capital is unknown. The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. These conditions and the ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these uncertainties.

The Company depends upon capital to be derived from future financing activities such as subsequent offerings of its common stock or debt financing in order to operate and grow the business. There can be no assurance that the Company will be successful in raising such capital. The key factors that are not within the Company's control and that may have a direct bearing on operating results include, but are not limited to, acceptance of the Company's business plan, the ability to raise capital in the future, the ability to expand its customer base, and the ability to hire key employees to provide services. There may be other risks and circumstances that management may be unable to predict.

The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES

A. PRINCIPALS OF CONSOLIDATION

These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Arowana Media Holdings, Inc. and Mike The Pike LLC incorporated in the state of Wyoming and Servenation, Inc. (inactive). All material inter-company balances and transactions were eliminated upon consolidation.

B. BASIS OF ACCOUNTING

The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”).

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C. USE OF ESTIMATES

The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

D. CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash on hand; cash in banks and any highly liquid investments with maturity of three months or less at the time of purchase. The Company maintains cash and cash equivalent balances at several financial institutions, which are insured by the Federal Deposit Insurance Corporation for up to $250,000.

E. COMPUTATION OF EARNINGS PER SHARE

Net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period. Due to the net loss, the options and stock conversion of debt are not used in the calculation of earnings per share because the stock conversions and options are considered to be antidilutive.

F. INCOME TAXES

The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is unlikely that the deferred tax assets will not be realized.

We assess our income tax positions and record tax benefits for all years subject to examination based upon our evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy will be to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements.

G. REVENUE RECOGNITION

The adoption of ASC 606 (Revenue From Contracts With Customers) represents a change in accounting principle that will more closely align revenue recognition with the delivery of the Company’s services and will provide financial statement readers with enhanced disclosures. In accordance with ASC 606, revenue will be recognized when a customer obtains control of promised services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. To achieve this core principle, the Company applies the following five steps:

1) Identify the contract with a customer

2) Identify the performance obligations in the contract

3) Determine the transaction price

4) Allocate the transaction price to performance obligations in the contract

5) Recognize revenue when or as the Company satisfies a performance obligation

The Company has not recognized any revenue to-date.

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I. FAIR VALUE MEASUREMENT

The Company adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value.

The Company determines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. US GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The established fair value hierarchy prioritizes the use of inputs used in valuation methodologies into the following three levels:

	Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

	Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

	Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820.

Due to the short-term nature of all financial assets and liabilities, their carrying value approximates their fair value as of the balance sheet dates.

J. RECENT ACCOUNTING PRONOUNCEMENTS

The FASB issues ASUs to amend the authoritative literature in ASC. There have been several ASUs to date, including those above, that amend the original text of ASC. Management believes that those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to us or (iv) are not expected to have a significant impact on our financial statements.

K. INTANGIBLE ASSETS

Intangible assets are stated at cost less accumulated amortization. For intangible assets that have finite lives, the assets are amortized using the straight-line method over the estimated useful lives of the related assets. For intangible assets with indefinite lives, the assets are tested periodically for impairment.

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NOTE 4 – INTANGIBLE ASSETS

Intangible Assets at September 30, 2023 and December 31, 2022 consists of the following:

	September 30, 2023			December 31, 2022
Intangible Assets	$	17,500		$	17,500
Less: Accumulated Amortization	$	(15,853	)	$	(7,289	)
Net Intangible Assets	$	1,647		$	10,211

The Company invests in various intellectual properties such as short stories and novels to be developed into future movie projects. By definition these intangible assets are amortized over an 18-month period. Amortization expense for the three months ended September 30, 2023, and September 30, 2022, was $2,752 and $2,321 respectively and for the nine months ended September 30, 2023, and 2022 was $8,564 and $4,335, respectively. At September 30, 2023, and December 31, 2022, the Company has determined that the intangible asset should not be impaired.

NOTE 5 – STOCKHOLDERS’ EQUIY/(DEFICIT)

AUTHORIZED SHARES & TYPES

Common Stock

2,249,000,000 common authorized, 2,227,000,000 issued and outstanding at September 30, 2023, and September 30, 2022, respectively.

Our authorized capital common stock is 2,249,000,000 shares of $0.001 par value. Holders of shares of common stock are entitled to one vote for each share on all matters to be voted on by the stockholders. Holders of common stock do not have cumulative voting rights. Holders of common stock are entitled to share ratably in dividends, if any, as may be declared from time to time by the Board of Directors in its discretion from funds legally available. In the event of a liquidation, dissolution or winding up of the company, the holders of common stock are entitled to share pro rata all assets remaining after payment in full of all liabilities. All of the outstanding shares of common stock are fully paid and non-assessable.

Holders of common stock have no preemptive rights to purchase the Company’s common stock. There are no conversion or redemption rights or sinking fund provisions with respect to the common stock.

Preferred stock

100,000,000 preferred authorized, 2,415,142 issued and outstanding at September 30, 2023 and September 30, 2022, respectively.

Our authorized capital preferred stock is 100,000,000 shares of $0.001 par value preferred stock. Pursuant to our Articles of Incorporation, our board has the authority, without further stockholder approval, to provide for the issuance of up to 100,000,000 shares of our preferred stock in one or more series and to determine the dividend rights, conversion rights, voting rights, rights in terms of redemption, liquidation preferences, the number of shares constituting any such series and the designation of such series. Our board has the power to afford preferences, powers and rights (including voting rights) to the holders of any preferred stock preferences, such rights and preferences being senior to the rights of holders of common stock.

Our Board of Directors have designated a single Series of Preferred Stock designated as Series A Preferred. Series A Preferred Shares are convertible to common stock at the rate of each share of preferred is converted into 1,000 shares of common after notice to the Company by the holder. Preferred shares enjoy voting rights at the rate of 1/1000 (one share of preferred votes one thousand common shares) with common stock and shall be entitled to vote when the holders of common stock shall have the right to vote.

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Dividends

We have not paid any dividends on our common stock and do not presently intend to pay cash dividends prior to the consummation of a business combination. The payment of cash dividends in the future, if any, will be contingent upon our revenues and earnings, if any, capital requirements and general financial condition subsequent to consummation of a business combination, if any. The payment of any dividends subsequent to a business combination, if any, will be within the discretion of our then existing board of directors. It is the present intention of our board of directors to retain all earnings, if any, for use in our business operations and, accordingly, the board of directors does not anticipate paying any cash dividends in the foreseeable future.

NOTE 6 – INCOME TAXES

Deferred tax assets arising as a result of net operation loss carry forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods.

Based on its evaluation, the Company has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The Company’s evaluation was performed for the tax years ended December 31, 2021 and 2019 for U.S. Federal Income Tax and for the State of Wyoming.

The Company has net operating loss carry forwards in the amount of approximately $1,445,065 that will expire beginning in 2024. The deferred tax assets including the net operating loss carry forward tax benefit of $1,445,065 total $918,000 which is offset by a valuation allowance. The other deferred tax assets include accrued officer compensation, stock-based compensation, and amortization. The Company’s ability to utilize net operating loss carryforwards will depend on its ability to generate adequate future taxable income.

The Company follows the provisions of uncertain tax positions. The Company recognized approximately no increase in the liability for unrecognized tax benefits.

The Company has no tax position at September 30, 2023 and December 31, 2022 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.

NOTE 7 – RELATED PARTY TRANSACTIONS

During the nine months end September 30, 2023, and 2022, the Company’s CEO had advanced $1,809 and $10,000 respectively of personal funds. As of September 30, 2023, and December 31, 2022, the Company owed the CEO $137,712 and $135,903 respectively.

NOTE 8 – NOTE PAYABLE

The Company borrowed $50,000 under a Securities Purchase Agreement dated as of August 7, 2023, and a Promissory Note dated August 7, 2023 (“Note”). The Note is due the earlier of (i) the first closing under a Regulation A offering or (ii) six months from August 7, 2023 or February 6, 2024 whichever shall first occur. The Promissory Note carries an interest rate of 20% and has accrued $1,479 of interest at September 30, 2023.

NOTE 9 – SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date these financial statements were available to be issued. Based on such evaluation, there are no material events that have occurred that require further disclosure.

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This Form 10-Q includes “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. All statements, other than statements of historical facts, included or incorporated by reference in this Form 10-Q which address activities, events or developments which the Company expects or anticipates will or may occur in the future, including such things as future capital expenditures (including the amount and nature thereof); finding suitable merger or acquisition candidates; expansion and growth of the Company’s business and operations; and other such matters are forward-looking statements. These statements are based on certain assumptions and analyses made by the Company in light of its experience and its perception of historical trends, current conditions and expected future developments, as well as other factors it believes are appropriate under the circumstances. However, whether actual results or developments will conform with the Company’s expectations and predictions is subject to a number of risks and uncertainties, including general economic, market and business conditions; the business opportunities (or lack thereof) that may be presented to and pursued by the Company; changes in laws or regulation; and other factors, most of which are beyond the control of the Company.

These forward-looking statements can be identified by the use of predictive, future-tense or forward-looking terminology, such as “believes,” “anticipates,” “expects,” “estimates,” “plans,” “may,” “will,” or similar terms. These statements appear in a number of places in this Filing and include statements regarding the intent, belief or current expectations of the Company, and its directors or its officers with respect to, among other things: (i) trends affecting the Company’s financial condition or results of operations for its limited history; (ii) the Company’s business and growth strategies; and, (iii) the Company’s financing plans. Investors are cautioned that any such forward-looking statements are not guarantees of future performance and involve significant risks and uncertainties, and that actual results may differ materially from those projected in the forward-looking statements as a result of various factors. Such factors that could adversely affect actual results and performance include, but are not limited to, the Company’s limited operating history, potential fluctuations in quarterly operating results and expenses, government regulation, technological change and competition.

Consequently, all of the forward-looking statements made in this Form 10-Q are qualified by these cautionary statements and there can be no assurance that the actual results or developments anticipated by the Company will be realized or, even if substantially realized, that they will have the expected consequence to or effects on the Company or its business or operations. The Company assumes no obligations to update any such forward-looking statements.

General Business Development

The Company operates as a media holdings company with an active focus in the entertainment industry, including motion picture/entertainment content development, production & distribution, graphic novels, and literary assets.

There is something truly magical about storytelling that has been with us since humans first populated the planet.

Written form dates back tens of thousands of years ago, with works like Aesop’s Fables and The Epic of Gilgamesh, carved on stone pillars; and works of literature have been adapted for film since the dawn of the industry, like the work of Georges Méliès in 1899, who released two adaptations of established IP — Cinderella, based on the Brothers Grimm and King John, the first known film to be based on the works of Shakespeare.

Today, IP is in higher demand than ever before with streamers and studios willing to pay top dollar for compelling storytelling, source material, & other IP on which to base content with built-in audience potential.

A fan-held company helps ensure we bring audiences around the world the kind of content that truly resonates with our human experience no matter who we are, or where we are from: transcendent storytelling across a wide range of genres, brought to life in ways like never before!

Arowana Media Holdings is an entertainment company with a passion for timeless and transcendent storytelling across film, television, digital media, and other entertainment mediums.

We do this in our flagship subsidiary, Mike the Pike Entertainment LLC, where we secure rights to undervalued and/or legacy IP and develop, package and produce these materials for feature film, television series and more, in partnership with studios and production companies.

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Going Concern

The future of our company is dependent upon its ability to obtain financing and upon future profitable operations. Management has plans to seek additional capital through a private placement and public offering of its common stock, if necessary.

Results of Operations

We did not generate revenues during the nine month periods ended September 30, 2022 or 2023. Total operating expenses were $56,936 during the nine month periods ended September 30, 2023, and $4,877 for the nine month period ended September 30, 2022. Net losses for the nine month period at September 30, 2023 and for the nine month periods ended September 30, 2022, were $58,415 and $ 4,877, respectively. The increase in the operating expenses and the net loss for 2023 resulted from increases in legal and accounting expenses.

Critical Accounting Policies

In Financial Reporting release No. 60, “CAUTIONARY ADVICE REGARDING DISCLOSURE ABOUT CRITICAL ACCOUNTING POLICIES” (“FRR 60”), the Securities and Exchange Commission suggested that companies provide additional disclosure and commentary on their most critical accounting policies. In FRR 60, the SEC defined the most critical accounting policies as the ones that are most important to the portrayal of a company’s financial condition and operating results, and require management to make its most difficult and subjective judgments, often as a result of the need to make estimates of matters that are inherently uncertain. Based on this definition, our most critical accounting policies include: non-cash compensation valuation that affects the total expenses reported in the current period and the valuation of shares and underlying rights acquired with shares. The methods, estimates and judgments we use in applying these most critical accounting policies have a significant impact on the results we report in our financial statements.

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ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not Applicable to Smaller Reporting Companies.

ITEM 4. CONTROLS AND PROCEDURES

(a) Evaluation of Disclosure Controls and Procedures.

As of the end of the reporting period, September 30, 2023, we carried out an evaluation, under the supervision and with the participation of our management, including the Company’s Chairman and Chief Executive Officer/Principal Accounting Officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rule 13a-15(e) of the Securities Exchange Act of 1934 (the “Exchange Act”), which disclosure controls and procedures are designed to insure that information required to be disclosed by a company in the reports that it files under the Exchange Act is recorded, processed, summarized and reported within required time periods specified by the SEC’s rules and forms. Based upon that evaluation, the Chairman/CEO and the Chief Financial Officer concluded that our disclosure controls and procedures are not currently effective in timely alerting them to material information relating to the Company required to be included in the Company’s period SEC filings. The Company is attempting to expand such controls and procedures, however, due to a limited number of resources the complete segregation of duties is not currently in place.

(b) Changes in Internal Control.

Subsequent to the date of such evaluation as described in subparagraph (a) above, there were no changes in our internal controls or other factors that could significantly affect these controls, including any corrective action with regard to significant deficiencies and material weaknesses.

Our management, including our Principal Executive Officer and Principal Financial Officer, does not expect that our disclosure controls or internal controls over financial reporting will prevent all errors or all instances of fraud. However, we believe that our disclosure controls and procedures are designed to provide reasonable assurance of achieving this objective. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the control system’s objectives will be met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within our company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Controls can also be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the controls. The design of any system of controls is based in part upon certain assumptions about the likelihood of future events, and any design may not succeed in achieving its stated goals under all potential future conditions. Over time, controls may become inadequate because of changes in conditions or deterioration in the degree of compliance with policies or procedures. Because of the inherent limitation of a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

Table of Contents

PART II OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

From time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have, individually or in the aggregate, a material adverse effect on our business, consolidated financial condition, or operating results.

ITEM 1A. RISK FACTORS

Not Applicable.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

Not Applicable.

ITEM 5. OTHER INFORMATION

Not Applicable.

ITEM 6. EXHIBITS

Exhibit Number		Description of Document
31.1		Certification of Chief Executive Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2		Certification of Chief Financial Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2		Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
99.1		Promissory Note dated August 7, 2023 for $50,000 payable to John Neville (“Neville Note”). (1)
99.2		Securities Purchase Agreement dated August 7, 2023 between the Company and John Neville with respect to the issuance of the Neville Note. (1)
101.INS		Inline XBRL Instance Document
101.SCH		Inline XBRL Taxonomy Extension Schema
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

1.	Filed with. Registrant’s Form 10Q for the 6 Months Period Ended June 30, 2023, which was filed on August 22, 2023

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

November 22, 2023

	MIKE THE PIKE PRODUCTIONS, INC.

	/s/ Mark Newbauer
	Mark Newbauer
	President
	Chief Executive Officer (CEO)


	/s/James DiPrima
	James DiPrima
	Chief Financial Officer (CFO)
	Principal Accounting Officer (PAO)

NONE false --12-31 Q3 0001550222 0001550222 2023-01-01 2023-09-30 0001550222 2023-11-21 0001550222 2023-09-30 0001550222 2022-12-31 0001550222 2023-07-01 2023-09-30 0001550222 2022-07-01 2022-09-30 0001550222 2022-01-01 2022-09-30 0001550222 us-gaap:PreferredStockMember 2021-12-31 0001550222 us-gaap:CommonStockMember 2021-12-31 0001550222 us-gaap:AdditionalPaidInCapitalMember 2021-12-31 0001550222 mikp:SubscriptionReceivableMember 2021-12-31 0001550222 us-gaap:RetainedEarningsMember 2021-12-31 0001550222 2021-12-31 0001550222 us-gaap:RetainedEarningsMember 2022-01-01 2022-03-31 0001550222 2022-01-01 2022-03-31 0001550222 us-gaap:PreferredStockMember 2022-03-31 0001550222 us-gaap:CommonStockMember 2022-03-31 0001550222 us-gaap:AdditionalPaidInCapitalMember 2022-03-31 0001550222 mikp:SubscriptionReceivableMember 2022-03-31 0001550222 us-gaap:RetainedEarningsMember 2022-03-31 0001550222 2022-03-31 0001550222 us-gaap:RetainedEarningsMember 2022-04-01 2022-06-30 0001550222 2022-04-01 2022-06-30 0001550222 us-gaap:PreferredStockMember 2022-06-30 0001550222 us-gaap:CommonStockMember 2022-06-30 0001550222 us-gaap:AdditionalPaidInCapitalMember 2022-06-30 0001550222 mikp:SubscriptionReceivableMember 2022-06-30 0001550222 us-gaap:RetainedEarningsMember 2022-06-30 0001550222 2022-06-30 0001550222 us-gaap:RetainedEarningsMember 2022-07-01 2022-09-30 0001550222 us-gaap:PreferredStockMember 2022-09-30 0001550222 us-gaap:CommonStockMember 2022-09-30 0001550222 us-gaap:AdditionalPaidInCapitalMember 2022-09-30 0001550222 mikp:SubscriptionReceivableMember 2022-09-30 0001550222 us-gaap:RetainedEarningsMember 2022-09-30 0001550222 2022-09-30 0001550222 us-gaap:PreferredStockMember 2022-12-31 0001550222 us-gaap:CommonStockMember 2022-12-31 0001550222 us-gaap:AdditionalPaidInCapitalMember 2022-12-31 0001550222 mikp:SubscriptionReceivableMember 2022-12-31 0001550222 us-gaap:RetainedEarningsMember 2022-12-31 0001550222 us-gaap:RetainedEarningsMember 2023-01-01 2023-03-31 0001550222 2023-01-01 2023-03-31 0001550222 us-gaap:PreferredStockMember 2023-03-31 0001550222 us-gaap:CommonStockMember 2023-03-31 0001550222 us-gaap:AdditionalPaidInCapitalMember 2023-03-31 0001550222 mikp:SubscriptionReceivableMember 2023-03-31 0001550222 us-gaap:RetainedEarningsMember 2023-03-31 0001550222 2023-03-31 0001550222 us-gaap:RetainedEarningsMember 2023-04-01 2023-06-30 0001550222 2023-04-01 2023-06-30 0001550222 us-gaap:PreferredStockMember 2023-06-30 0001550222 us-gaap:CommonStockMember 2023-06-30 0001550222 us-gaap:AdditionalPaidInCapitalMember 2023-06-30 0001550222 mikp:SubscriptionReceivableMember 2023-06-30 0001550222 us-gaap:RetainedEarningsMember 2023-06-30 0001550222 2023-06-30 0001550222 us-gaap:RetainedEarningsMember 2023-07-01 2023-09-30 0001550222 us-gaap:PreferredStockMember 2023-09-30 0001550222 us-gaap:CommonStockMember 2023-09-30 0001550222 us-gaap:AdditionalPaidInCapitalMember 2023-09-30 0001550222 mikp:SubscriptionReceivableMember 2023-09-30 0001550222 us-gaap:RetainedEarningsMember 2023-09-30 0001550222 2009-12-06 2009-12-06 0001550222 srt:ChiefExecutiveOfficerMember 2023-01-01 2023-09-30 0001550222 srt:ChiefExecutiveOfficerMember 2022-01-01 2022-09-30 0001550222 srt:ChiefExecutiveOfficerMember 2023-09-30 0001550222 srt:ChiefExecutiveOfficerMember 2022-12-31 0001550222 2023-08-07 0001550222 2023-08-07 2023-08-07 0001550222 us-gaap:NotesPayableOtherPayablesMember 2023-09-30 xbrli:shares iso4217:USD iso4217:USD xbrli:shares xbrli:pure

EXHIBIT 31.1

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 302 OF

THE SARBANES-OXLEY ACT OF 2002

I, Mark Newbauer, the Chief Executive Officer of Mike the Pike Productions, Inc., certify that:

I have reviewed the quarterly report on Form 10-Q of Mike The Pike Productions, Inc., for the quarter ended September 30, 2023;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, the results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

The issuer’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f) for the for the issuer and have:

(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) evaluated the effectiveness of the issuer’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(c) disclosed in this report any change in the small business issuer’s internal control over financial reporting that occurred during the issuer’s most recent fiscal quarter (the issuer’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the issuer’s internal control over financial reporting; and

The issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer’s auditors and the audit committee of the small business issuer’s board of directors (or persons performing the equivalent functions):

(a) all significant deficiencies in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the issuer’s ability to record, process, summarize and report financial information; and

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the issuer’s internal control over financial reporting.


Dated: November 22, 2023	By:	/s/ Mark Newbauer
		Mark Newbauer
		Chief Executive Officer

EXHIBIT 31.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 302 OF

THE SARBANES-OXLEY ACT OF 2002

I, James DiPrima, the Chief Financial Officer of Mike the Pike Productions, Inc., certify that:

I have reviewed the quarterly report on Form 10-Q of Mike The Pike Productions, Inc., for the quarter ended September 30, 2023;

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the issuer’s internal control over financial reporting.


Dated: November 22, 2023	By:	/s/ James DiPrima
		James Di Prima
		Chief Financial Officer

EXHIBIT 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

In connection with this Quarterly Report of Mike the Pike Productions, Inc. (the “Company”), on Form 10-Q for the quarter ended September 30, 2023, as filed with the U.S. Securities and Exchange Commission on the date hereof, I, Mark Newbauer, Chief Executive Officer, certify to the best of my knowledge, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of 2002, that:

(1)	Such Quarterly Report on Form 10-Q for the quarter ended September30, 2023 fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)	The information contained in such Quarterly Report on Form 10-Q for the quarter ended September 30, 2023 fairly presents, in all material respects, the financial condition and results of operations of the Company.


Dated: November 22, 2023	By:	/s/ Mark Newbauer
		Mark Newbauer
		Chief Executive Officer

EXHIBIT 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

In connection with this Quarterly Report of Mike the Pike Productions, Inc. (the “Company”), on Form 10-Q for the quarter ended September 30, 2023, as filed with the U.S. Securities and Exchange Commission on the date hereof, I, James DiPrima, Chief Financial Officer, certify to the best of my knowledge, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of 2002, that:

(1)	Such Quarterly Report on Form 10-Q for the quarter ended September30, 2023 fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)	The information contained in such Quarterly Report on Form 10-Q for the quarter ended September 30, 2023 fairly presents, in all material respects, the financial condition and results of operations of the Company.


Dated: November 22, 2023	By:	/s/ James DiPrima
		James DiPrima
		Chief Financial Officer

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2023	Nov. 21, 2023
Document Information Line Items
Entity Registrant Name	MIKE THE PIKE PRODUCTIONS, INC.
Trading Symbol	MIKP
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		2,227,000,000
Amendment Flag	false
Entity Central Index Key	0001550222
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55298
Entity Incorporation, State or Country Code	WY
Entity Tax Identification Number	47-2131970
Entity Address, Address Line One	20860 N. Tatum Blvd. Suite 300
Entity Address, City or Town	Phoenix
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85050
City Area Code	(310)
Local Phone Number	986-2734
Title of 12(b) Security	COMMON STOCK
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 3,437	$ 0
TOTAL CURRENT ASSETS	3,437	0
OTHER ASSETS
Intangible Assets net of amortization	1,647	10,211
TOTAL ASSETS	5,084	10,211
LIABILITIES
Accounts Payable	9,421	9,421
Accrued Interest Payable	1,479	0
Due to Stockholder	137,712	135,903
Note Payable	50,000	0
TOTAL CURRENT LIABILITIES	198,612	145,324
TOTAL LIABILITIES	198,612	145,324
STOCKHOLDERS’ (DEFICIT)
Preferred A Stock $.001 par value 100,000,000 Authorized 2,415,142 issued, and outstanding at September 30, 2023 and December 31, 2022 respectively	2,415	2,415
Common Stock, $.001 par value, 2,249,000,000 Authorized 2,227,000,000 issued and outstanding at September 30, 2023 and December 31, 2022 respectively	2,227,000	2,227,000
Additional paid-in-capital	1,251,537	1,251,537
Subscription receivable	(2,229,415)	(2,229,415)
Retained earnings	(1,445,065)	(1,386,650)
TOTAL STOCKHOLDERS’ (DEFICIT)	(193,528)	(135,113)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT)	$ 5,084	$ 10,211

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred A Stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred A Stock, Authorized	100,000,000	100,000,000
Preferred A Stock, issued	2,415,142	2,415,142
Preferred A Stock outstanding	2,415,142	2,415,142
Common Stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common Stock, Authorized	2,249,000,000	2,249,000,000
Common Stock, issued	2,227,000,000	2,227,000,000
Common Stock, outstanding	2,227,000,000	2,227,000,000

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Sales	$ 0	$ 0	$ 0	$ 0
TOTAL REVENUE	0	0	0	0
Cost of Sales	0	0	0	0
GROSS MARGIN	0	0	0	0
Administrative Expenses	13,371	0	13,371	542
Amortization (NOTE 4)	2,752	2,321	8,564	4,335
Professional Fees	21,192	0	35,001	0
Total Operating Expenses	37,315	2,321	56,936	4,877
NET OPERATING LOSS	(37,315)	(2,321)	(56,936)	(4,877)
OTHER INCOME/(EXPENSE)
INTEREST	(1,479)	0	(1,479)	0
NET INCOME/ (LOSS)	$ (38,794)	$ (2,321)	$ (58,415)	$ (4,877)
Basic and Diluted Net Income/(Loss) per Common Share (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
Weighted Average Number of Common Shares Outstanding (in Shares)	2,227,000,000	2,227,000,000	2,227,000,000	2,227,000,000

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDER’S DEFICIT - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Retained Earnings [Member]	Total
BALANCE at Dec. 31, 2021	$ 2,415	$ 2,227,000	$ 1,251,537	$ (2,229,415)	$ (1,378,819)	$ (127,282)
BALANCE (in Shares) at Dec. 31, 2021	2,415,142	2,227,000,000
NET LOSS					(689)	(689)
BALANCE at Mar. 31, 2022	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,379,508)	(127,971)
BALANCE (in Shares) at Mar. 31, 2022	2,415,142	2,227,000,000
BALANCE at Dec. 31, 2021	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,378,819)	(127,282)
BALANCE (in Shares) at Dec. 31, 2021	2,415,142	2,227,000,000
NET LOSS						(4,877)
BALANCE at Sep. 30, 2022	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,383,696)	(132,159)
BALANCE (in Shares) at Sep. 30, 2022	2,415,142	2,227,000,000
BALANCE at Mar. 31, 2022	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,379,508)	(127,971)
BALANCE (in Shares) at Mar. 31, 2022	2,415,142	2,227,000,000
NET LOSS					(1,867)	(1,867)
BALANCE at Jun. 30, 2022	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,381,375)	(129,838)
BALANCE (in Shares) at Jun. 30, 2022	2,415,142	2,227,000,000
NET LOSS					(2,321)	(2,321)
BALANCE at Sep. 30, 2022	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,383,696)	(132,159)
BALANCE (in Shares) at Sep. 30, 2022	2,415,142	2,227,000,000
BALANCE at Dec. 31, 2022	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,386,650)	(135,113)
BALANCE (in Shares) at Dec. 31, 2022	2,415,142	2,227,000,000
NET LOSS					(8,099)	(8,099)
BALANCE at Mar. 31, 2023	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,394,749)	(143,212)
BALANCE (in Shares) at Mar. 31, 2023	2,415,142	2,227,000,000
BALANCE at Dec. 31, 2022	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,386,650)	(135,113)
BALANCE (in Shares) at Dec. 31, 2022	2,415,142	2,227,000,000
NET LOSS						(58,415)
BALANCE at Sep. 30, 2023	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,445,065)	(193,528)
BALANCE (in Shares) at Sep. 30, 2023	2,415,142	2,227,000,000
BALANCE at Mar. 31, 2023	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,394,749)	(143,212)
BALANCE (in Shares) at Mar. 31, 2023	2,415,142	2,227,000,000
NET LOSS					(11,522)	(11,522)
BALANCE at Jun. 30, 2023	$ 2,415	$ 2,227,000	1,251,537	(2,229,415)	(1,406,271)	(154,734)
BALANCE (in Shares) at Jun. 30, 2023	2,415,142	2,227,000,000
NET LOSS					(38,794)	(38,794)
BALANCE at Sep. 30, 2023	$ 2,415	$ 2,227,000	$ 1,251,537	$ (2,229,415)	$ (1,445,065)	$ (193,528)
BALANCE (in Shares) at Sep. 30, 2023	2,415,142	2,227,000,000

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (58,415)	$ (4,877)
Amortization	8,564	4,377
Increase/ (decrease) in accounts payable	0	500
Increase/ (decrease) in accrued interest payable	1,479	0
NET CASH (USED IN) PROVIDED OPERATING ACTIVITIES	(48,372)	0
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of intangible assets	0	10,000
NET CASH PROVIDED (USED IN) INVESTING ACTIVITIES	0	(10,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of notes payable	50,000	0
Increase/(Decrease) in Due to Stockholder	1,809	10,000
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES	51,809	10,000
NET INCREASE (DECREASE) IN CASH	3,437	0
CASH, BEGINNING OF PERIOD	0	0
CASH, END OF PERIOD	$ 3,437	$ 0

ORGANIZATION AND OPERATIONS

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

NOTE 1 – ORGANIZATION AND OPERATIONS

Mike The Pike Productions, Inc. (the “Company”) is the successor entity to the business of Pine Ridge Holdings Inc. a corporation formed in Nevada in 2001.

GOING CONCERN ANALYSIS

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Substantial Doubt about Going Concern [Text Block]

NOTE 2 – GOING CONCERN ANALYSIS

Management Plans

Throughout the next twelve months, the Company intends to fund its operations primarily from owner and third-party funding.

SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES

A. PRINCIPALS OF CONSOLIDATION

B. BASIS OF ACCOUNTING

C. USE OF ESTIMATES

D. CASH AND CASH EQUIVALENTS

E. COMPUTATION OF EARNINGS PER SHARE

F. INCOME TAXES

G. REVENUE RECOGNITION

1) Identify the contract with a customer

2) Identify the performance obligations in the contract

3) Determine the transaction price

4) Allocate the transaction price to performance obligations in the contract

5) Recognize revenue when or as the Company satisfies a performance obligation

The Company has not recognized any revenue to-date.

I. FAIR VALUE MEASUREMENT

	Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

	Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

	Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820.

Due to the short-term nature of all financial assets and liabilities, their carrying value approximates their fair value as of the balance sheet dates.

J. RECENT ACCOUNTING PRONOUNCEMENTS

K. INTANGIBLE ASSETS

INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets Disclosure [Text Block]

NOTE 4 – INTANGIBLE ASSETS

Intangible Assets at September 30, 2023 and December 31, 2022 consists of the following:

	September 30, 2023			December 31, 2022
Intangible Assets	$	17,500		$	17,500
Less: Accumulated Amortization	$	(15,853	)	$	(7,289	)
Net Intangible Assets	$	1,647		$	10,211

STOCKHOLDERS' EQUIY/(DEFICIT)

9 Months Ended

Sep. 30, 2023

Stockholders' Equity Note [Abstract]

Equity [Text Block]

NOTE 5 – STOCKHOLDERS’ EQUIY/(DEFICIT)

AUTHORIZED SHARES & TYPES

Common Stock

2,249,000,000 common authorized, 2,227,000,000 issued and outstanding at September 30, 2023, and September 30, 2022, respectively.

Holders of common stock have no preemptive rights to purchase the Company’s common stock. There are no conversion or redemption rights or sinking fund provisions with respect to the common stock.

Preferred stock

100,000,000 preferred authorized, 2,415,142 issued and outstanding at September 30, 2023 and September 30, 2022, respectively.

Dividends

INCOME TAXES

9 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 6 – INCOME TAXES

Deferred tax assets arising as a result of net operation loss carry forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods.

The Company follows the provisions of uncertain tax positions. The Company recognized approximately no increase in the liability for unrecognized tax benefits.

RELATED PARTY TRANSACTIONS

9 Months Ended

Sep. 30, 2023

NOTE 7 – RELATED PARTY TRANSACTIONS

NOTE PAYABLE

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

NOTE 8 – NOTE PAYABLE

SUBSEQUENT EVENTS

9 Months Ended

Sep. 30, 2023

Subsequent Events [Abstract]

Subsequent Events [Text Block]

NOTE 9 – SUBSEQUENT EVENTS

Accounting Policies, by Policy (Policies)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

A. PRINCIPALS OF CONSOLIDATION

Basis of Accounting, Policy [Policy Text Block]

B. BASIS OF ACCOUNTING

Use of Estimates, Policy [Policy Text Block]

C. USE OF ESTIMATES

Cash and Cash Equivalents, Policy [Policy Text Block]

D. CASH AND CASH EQUIVALENTS

Earnings Per Share, Policy [Policy Text Block]

E. COMPUTATION OF EARNINGS PER SHARE

Income Tax, Policy [Policy Text Block]

F. INCOME TAXES

Revenue [Policy Text Block]

G. REVENUE RECOGNITION

1) Identify the contract with a customer

2) Identify the performance obligations in the contract

3) Determine the transaction price

4) Allocate the transaction price to performance obligations in the contract

5) Recognize revenue when or as the Company satisfies a performance obligation

The Company has not recognized any revenue to-date.

Fair Value of Financial Instruments, Policy [Policy Text Block]

I. FAIR VALUE MEASUREMENT

	Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

	Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

	Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820.

Due to the short-term nature of all financial assets and liabilities, their carrying value approximates their fair value as of the balance sheet dates.

New Accounting Pronouncements, Policy [Policy Text Block]

J. RECENT ACCOUNTING PRONOUNCEMENTS

Intangible Assets, Finite-Lived, Policy [Policy Text Block]

K. INTANGIBLE ASSETS

INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets and Goodwill [Table Text Block]

Intangible Assets at September 30, 2023 and December 31, 2022 consists of the following:

	September 30, 2023			December 31, 2022
Intangible Assets	$	17,500		$	17,500
Less: Accumulated Amortization	$	(15,853	)	$	(7,289	)
Net Intangible Assets	$	1,647		$	10,211

ORGANIZATION AND OPERATIONS (Details)	Dec. 06, 2009 shares
Accounting Policies [Abstract]
Conversion of Stock, Shares Issued	10,000,000

GOING CONCERN ANALYSIS (Details) - USD ($)	3 Months Ended						9 Months Ended
GOING CONCERN ANALYSIS (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ (38,794)	$ (11,522)	$ (8,099)	$ (2,321)	$ (1,867)	$ (689)	$ (58,415)	$ (4,877)
Cash and Cash Equivalents, at Carrying Value	$ 3,437						$ 3,437

SIGNIFICANT ACCOUNTING POLICIES (Details)	Sep. 30, 2023 USD ($)
Accounting Policies [Abstract]
Cash, FDIC Insured Amount	$ 250,000

INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended		9 Months Ended
INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Assets, Remaining Amortization Period	18 months		18 months
Amortization of Intangible Assets	$ 2,752	$ 2,321	$ 8,564	$ 4,335

INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets and Goodwill - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Intangible Assets And Goodwill Abstract
Intangible Assets	$ 17,500	$ 17,500
Less: Accumulated Amortization	(15,853)	(7,289)
Net Intangible Assets	$ 1,647	$ 10,211

STOCKHOLDERS' EQUIY/(DEFICIT) (Details)	9 Months Ended
STOCKHOLDERS' EQUIY/(DEFICIT) (Details)	Sep. 30, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares
Stockholders' Equity Note [Abstract]
Common Stock, Shares Authorized	2,249,000,000	2,249,000,000
Common Stock, Shares, Outstanding	2,227,000,000	2,227,000,000
Common Stock, Shares, Issued	2,227,000,000	2,227,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share) \| $ / shares	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	100,000,000	100,000,000
Preferred Stock, Shares Outstanding	2,415,142	2,415,142
Preferred Stock, Shares Issued	2,415,142	2,415,142
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) \| $ / shares	$ 0.001	$ 0.001
Preferred Stock, Convertible, Conversion Ratio	1,000
Preferred Stock, Voting Rights	Preferred shares enjoy voting rights at the rate of 1/1000 (one share of preferred votes one thousand common shares) with common stock and shall be entitled to vote when the holders of common stock shall have the right to vote.

INCOME TAXES (Details)	Sep. 30, 2023 USD ($)
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	$ 1,445,065
Operating Loss Carryforwards	1,445,065
Deferred Tax Assets, Operating Loss Carryforwards	$ 918,000

RELATED PARTY TRANSACTIONS (Details) - Chief Executive Officer [Member] - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Proceeds from Loans	$ 1,809	$ 10,000
Other Liabilities, Current	$ 137,712		$ 135,903

NOTE PAYABLE (Details) - USD ($)	Aug. 07, 2023	Sep. 30, 2023	Dec. 31, 2022
NOTE PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Maturity Date, Description	The Note is due the earlier of (i) the first closing under a Regulation A offering or (ii) six months from August 7, 2023 or February 6, 2024 whichever shall first occur.
Debt Instrument, Interest Rate, Stated Percentage	20.00%
Interest Payable, Current		$ 1,479	$ 0
Notes Payable, Other Payables [Member]
NOTE PAYABLE (Details) [Line Items]
Interest Payable, Current		$ 1,479